Punjab-Haryana High Court
Vardhman Textiles Ltd vs Union Of India And Others on 9 February, 2012
Bench: Jasbir Singh, Sabina
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP No.23034 of 2011(O&M)
Date of decision: 09.02.2012
Vardhman Textiles Ltd.
.....Petitioner
versus
Union of India and others
......Respondents
CORAM: Hon'ble Mr.Justice Jasbir Singh
Hon'ble Mrs.Justice Sabina
Present: Mr.Ajay Vohra, Advocate with
Ms.Radhika Suri, Advocate for the petitioner
Mr.Rajesh Katoch, Advocate for the respondents
Jasbir Singh, J. (Oral)
CM No.1612 of 2012 This application has been filed with a prayer to amend CWP No.23034 of 2012 on a ground that in the meantime, assessing officer has passed the final order on 28.12.2011, assessing taxable income at Rs.1,32,76,756. In consequent to that order passed, a demand notice of the even date has also been issued (P7).
It is apparent from the records that when above said writ petition was filed, the proceedings were pending before the assessing officer. The jurisdiction of the assessing officer to order re-assessment was under challenge in the writ petition. Taking note of the same, this Court on 13.12.2011, after issuing notice of motion, ordered that the assessment proceedings may continue but any such decision of assessment shall be CWP No.23034 of 2011(O&M) 2 subject to final decision of this Court. During pendency of the writ petition, a final order has already been passed by the assessing officer, which, necessitated, as per the applicant, filing of this applicant for amendment of the writ petition.
We feel that question of jurisdiction can be gone into by the appellate authority. If that is so, objection regarding jurisdiction which was raised in the writ petition can be better gone into in the appellate proceedings.
Under the circumstances, we pre-pone the date in the writ petition from 13.3.2012 to today. The writ is taken up on board and it is disposed of giving liberty to the applicant -petitioner to file an appeal against order of assessment dated 28.12.2011 and also demand notice issued in consequent thereto. If the petitioner files an appeal within three weeks from today, execution proceedings for realization of the tax amount shall remain stayed for that period. Petitioner be at liberty to move application for interim stay before the competent authority in the meantime, which shall be decided without being influenced by any observation made by this Court. The appeal has already become time barred, the appellate authority will look into the application for condonation of delay sympathetically.
On request made by counsel for the petitioner, in connected writ petition bearing CWP No.23079 of 2011, date is preponed from 13.3.2012 to today. The Registry is directed to list that case for hearing today itself.
(Jasbir Singh)
Judge
09.02.2012 (Sabina)
gk Judge
CWP No.23034 of 2011(O&M) 3